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    <title>Construction of Flats by Developers - is this activity a Works Contract liable to Sales Tax / Service Tax?</title>
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    <description>The Supreme Court in K. Raheja held developer construction done for and on behalf of purchasers is a works contract liable to sales tax, prompting administrative clarifications; the Allahabad High Court in Assotech reached the contrary finding because the developer there did not construct for or on behalf of prospective allottees, creating divergent tax characterisations.</description>
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